Ofori-Atta to be back to Ghana to resume trial on August 27

The criminal prosecution of former Ghanaian Finance Minister Ken Ofori-Atta is expected to return to court on August 27, 2026 after the Supreme Court upheld the constitutional validity of the legislation establishing the Office of the Special Prosecutor, removing a significant legal obstacle that had stalled a series of corruption cases.

The Office of the Special Prosecutor said proceedings would resume following the Supreme Court’s decision on the Office of the Special Prosecutor Act, 2017 (Act 959), potentially strengthening the institutional footing of one of Ghana’s principal anti-corruption agencies.

For the OSP, the ruling carries consequences extending well beyond the prosecution of one former minister. Questions surrounding the agency’s authority to investigate and prosecute corruption-related offences had created uncertainty over cases already before the courts and, more broadly, over the architecture Ghana has constructed for fighting public-sector corruption.

Proceedings in several cases had been placed on hold since April following a High Court decision that raised questions about aspects of the Special Prosecutor’s prosecutorial mandate.

The Supreme Court decision effectively removes that immediate uncertainty, allowing attention to shift from the institutional powers of the prosecutor towards the substance of the allegations before the courts.

Ofori-Atta faces 28 counts

Mr. Ofori-Atta, who served as finance minister between 2017 and 2024, is facing 28 counts of corruption and corruption-related offences arising from the OSP’s investigation into revenue assurance contracts between Strategic Mobilization Limited and the Ghana Revenue Authority.

He was initially charged alongside seven other individuals on 78 counts in November 2025. The charges were subsequently amended, leaving the former finance minister facing 28 counts while other accused persons face separate charges arising from the transactions.

Other individuals before the court include former GRA Commissioners-General Emmanuel Kofi Nti and Ammishaddai Owusu-Amoah; former Customs Commissioners Isaac Crentsil and Kwadwo Damoah; SML chief executive Evans Adusei; and Ernest Darko Akore, a former chief of cabinet to Mr. Ofori-Atta.

The prosecution alleges that the accused were involved in corruption and corruption-related conduct associated with the design and implementation of the SML-GRA revenue assurance arrangements.

The allegations remain to be tested at trial, and the accused are entitled to the presumption of innocence unless and until proven guilty.

But the case has become one of Ghana’s most closely watched public-sector prosecutions, partly because it sits at the intersection of government contracting, revenue mobilization and the management of public finances.

Economic governance under scrutiny

The economic significance of the case goes beyond the specific criminal allegations.

Revenue assurance contracts are intended to strengthen the state’s capacity to identify leakages and maximize tax and customs collections. Where such arrangements become controversial, the implications extend to the credibility of fiscal institutions and the efficiency with which governments collect and spend scarce public resources.

For Ghana, which has spent recent years undertaking fiscal consolidation and restructuring its public debt, the effectiveness of domestic revenue mobilization has become especially important.

Every cedi lost through inefficient contracting, weak procurement controls or corruption potentially increases the burden placed on compliant taxpayers or reduces resources available for infrastructure, health, education and other public services.

The SML case therefore represents a broader test of whether Ghana’s accountability institutions can scrutinize complex commercial arrangements involving senior public officials and private companies while respecting due process.

The Supreme Court ruling is particularly consequential in that context. Had fundamental elements of the OSP’s prosecutorial mandate been invalidated, Parliament and policymakers could have faced pressure to redesign parts of the country’s anti-corruption enforcement framework.

Instead, the judgment appears to provide the OSP with greater legal certainty as it pursues existing investigations and prosecutions.

US residency adds another layer

The resumption of proceedings comes against the backdrop of Mr. Ofori-Atta’s continued presence in the United States.

His lawyers announced in June that a US Immigration Court had approved his application for adjustment of status, granting him permanent residency.

That development generated considerable political and legal discussion in Ghana because of efforts to secure his return to face proceedings.

The OSP has, however, sought to draw a firm distinction between the former minister’s immigration status and the substance of the criminal allegations against him.

According to the anti-corruption agency, it was not a party to the US immigration proceedings, while Ghana’s efforts concerning his return are being pursued through extradition processes involving the Attorney-General.

The OSP has also stressed that extradition documents were not before the US Immigration Court and cautioned against interpreting the immigration decision as a judgment on the evidence underlying the Ghanaian prosecution.

That distinction is important. Immigration proceedings, extradition proceedings and the substantive criminal trial involve separate legal questions and evidentiary standards. Securing permanent residency in the US does not, by itself, determine criminal liability in Ghana.

A broader institutional test

When proceedings resume on August 27, the immediate focus will inevitably fall on Mr. Ofori-Atta and the other accused persons.

But the institutional stakes are considerably wider.

Ghana created the Office of the Special Prosecutor as an independent mechanism for investigating and prosecuting corruption and corruption-related offences, particularly cases involving politically exposed persons and public officials.

Its effectiveness ultimately depends not simply on the number of investigations it announces but on whether complex prosecutions can survive judicial scrutiny and produce credible outcomes through due process.

The Supreme Court ruling has now settled a significant challenge to the legal framework under which the institution operates.

For the OSP, that represents an important victory. For Mr Ofori-Atta and his co-accused, however, it merely clears the way for the more consequential contest: the prosecution will now have to establish its allegations in court.

August 27 could therefore mark more than the reopening of a high-profile criminal case. It could become another important test of Ghana’s ability to combine aggressive anti-corruption enforcement with institutional independence, procedural fairness and the rule of law.